No, for real-- the one thing anime has on reality is the physical properties of bewbs-- they don't follow the same rules that apply in real life-- also they average cup size is definitely larger in anime--

as for the girls who watch I guess there are already a bunch of bishounens (aka androgynous) guys irl-- but they like to see them all yaoi'd up apparently (thank you for ruining Kira and L for me, you evil evil b*tches)

just imagine seeing a girl or guy going down the street with blue hair and giant eyes bigger than their nose.
Would you find that attractive? No! Exactly! (If you do, you either need new glasses or mental support)

Either way, it's lame. I mean they look all cool in animes, mangas and games... ... but in real life? =_=
Cosplay might seem cool when the person is under a mask of makeup and everything. But wearing puffy dresses and holding metal swords for life? Come on!